The following details relate to TAZ distillers in regarding Process X in the month of June $2022.$ The costs of the process are as follows:

Process X

$

Direct materials $8000$

Direct labour $1000$

Direct expenses $1000$

Production overhead $2000$

The input quantity was $500$ kg and the expected or normal loss was $10$ per cent of input. The value of waste is expected to be $$5$ per kg$.$

Required: Prepare the process account.